https://www.taxtmi.com/caselaws?id=46624 Cumulative evidence can sustain a finding of clandestine manufacture and removal, including admissions by the proprietor and employee, statements of buyers, and records indicating movement of unaccounted goods. Electricity-consumption figures and a power certificate were not treated as determinative, because power usage was only one relevant circumstance and no statutory rule made certified consumption or permissible load the ceiling for actual production. A complaint of prejudice from denial of adjournment also failed, as notice and opportunity had been given and the matter had already been considered on merits. The writ challenge was dismissed, leaving the excise findings and Tribunal order undisturbed. en-us Fri, 30 Mar 2001 00:00:00 +0530 Fri, 23 Jul 2010 10:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46624 Cumulative evidence can sustain a finding of clandestine manufacture and removal, including admissions by the proprietor and employee, statements of buyers, and records indicating movement of unaccounted goods. Electricity-consumption figures and a power certificate were not treated as determinative, because power usage was only one relevant circumstance and no statutory rule made certified consumption or permissible load the ceiling for actual production. A complaint of prejudice from denial of adjournment also failed, as notice and opportunity had been given and the matter had already been considered on merits. The writ challenge was dismissed, leaving the excise findings and Tribunal order undisturbed. Case-Laws Central Excise Fri, 30 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46624